KENTUCKY COUNTRY DAY SCHOOL INC: Form 990, tax year 2009
View the entire original 990 at ProPublica ↗
- Organization
- KENTUCKY COUNTRY DAY SCHOOL INC (EIN 61-0731998)
- Tax period
- 2009-07-01 to 2010-06-30
- Filed
- 2011-03-18
- IRS object ID
- 201100779349300210
- Schema version
- 2009v1.7
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule E
- Schedule G
- Schedule I
- Schedule J
- Schedule K
- Schedule L
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-03-18T14:10:50-05:00 | Timestamp |
| Tax Period End Date | 2010-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BUETOW LEMASTUS & DICK PLLC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1510 PNC PLAZA | AddressLine1 |
| City | LOUISVILLE | City |
| State | KY | State |
| ZIP Code | 40202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2009-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 610731998 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KENTUCKY COUNTRY DAY SCHOOL INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | KENT | NameControl |
| Phone | 5024230440 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4100 SPRINGDALE ROAD | AddressLine1 |
| City | LOUISVILLE | City |
| State | KY | State |
| ZIP Code | 40241 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LARRY E COOPER | Name |
| Title | DIRECTOR OF BUSINESS & FINANCE | Title |
| Phone | 5024230440 | Phone |
| Date Signed | 2011-03-18 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5025686533 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2009 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | BRADLEY E LYMAN | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4100 SPRINGDALE ROAD | AddressLine1 |
| City | LOUISVILLE | City |
| State | KY | State |
| ZIP Code | 40241 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 17103921 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.KCD.ORG | WebSite |
| Type Of Organization Other | X | TypeOfOrganizationOther |
| Type Of Org Other Description | SCHOOL | TypeOfOrgOtherDescription |
| Year Formation | 1972 | YearFormation |
| State Legal Domicile | KY | StateLegalDomicile |
| Activity Or Mission Description | High quality education | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 24 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 23 | NbrIndependentVotingMembers |
| Total Nbr Employees | 293 | TotalNbrEmployees |
| Total Nbr Volunteers | 1000 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 3697058 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1960231 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 14179086 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 14760371 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 162121 | InvestmentIncomePriorYear |
| Investment Income Current Year | -143250 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 124758 | OtherRevenuePriorYear |
| Other Revenue Current Year | 79159 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 18163023 | TotalRevenuePriorYear |
| Total Revenue Current Year | 16656511 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1599552 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1990863 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 9933198 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 10208477 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 125353 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 442048 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 3576212 | OtherExpensePriorYear |
| Other Expenses Current Year | 3762275 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 15234315 | TotalExpensesPriorYear |
| Total Expenses Current Year | 15961615 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 2928708 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 694896 | RevenuesLessExpensesCY |
| Total Assets BOY | 33011075 | TotalAssetsBOY |
| Total Assets EOY | 36761035 | TotalAssetsEOY |
| Total Liabilities BOY | 9985253 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 11448190 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 23025822 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 25312845 | NetAssetsOrFundBalancesEOY |
| Mission Description | Kentucky Country Day School's mission is to provide the highest quality education through an exceptionally qualified faculty in an increasingly diverse educational community. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 9992870 | Expense |
| Grants | 1990863 | Grants |
| Revenue | 14760371 | Revenue |
| Description | KCD focuses on providing stimulation for individual expression and achievement for the 920 students enrolled in grades K-12. 100% of KCD's upper school students are college bound. In addition, KCD student SAT scores are typically more than 250 points higher than the national average. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 510948 | Expense |
| Description | The cafeteria provides well-balanced lunches and refreshments to students, faculty and staff. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 510948 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 10503818 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Balance Sheet Amounts Reported | 1 | BalanceSheetAmountsReported |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 1 | TaxExemptBonds |
| Invest Tax Exempt Bonds | 0 | InvestTaxExemptBonds |
| Escrow Account | 0 | EscrowAccount |
| On Behalf Of Issuer | 0 | OnBehalfOfIssuer |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 1 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 15 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 293 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Nbr Voting Governing Body Members | 24 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 23 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | KY | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANNIE KARABA | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5024230440 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4100 SPRINGDALE ROAD | AddressLine1 |
| City | LOUISVILLE | City |
| State | KY | State |
| ZIP Code | 40241 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (28 entries)
| TitleTitle | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Average Hours Per WeekAverageHoursPerWeek | OfficerOfficer |
|---|---|---|---|---|---|---|
| SCOTT FERGUSON | ||||||
| CHAIR, VALUE ADDED TASK | X | 0 | 0 | 0 | ||
| DOUG SUMNER | ||||||
| TREASURER, FINANCE COMMI | X | 0 | 0 | 0 | ||
| MARY BARRAZOTTO | ||||||
| SECRETARY, ENDOWMENT TAS | X | 0 | 0 | 0 | ||
| LOUANN ATLAS | ||||||
| VICE CHAIR | X | 0 | 0 | 0 | ||
| RUSS COX | ||||||
| DEVELOPMENT COMMITTEE CH | X | 0 | 0 | 0 | ||
| SUSAN D LAVIN | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| ARCHIE PARSLEY | ||||||
| CONSTRUCTION REPORTING T | X | 0 | 0 | 0 | ||
| TED MITZLAF | ||||||
| INTERNSHIP TASK FORCE CH | X | 0 | 0 | 0 | ||
| PATTY WEST | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| DAN RECHTER | ||||||
| STRATEGIC PLANNING COMMI | X | 0 | 0 | 0 | ||
| HEATHER ALFORD | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| TERRI ALLEN | ||||||
| SURVEY TASK FORCE CHAIR | X | 0 | 0 | 0 | ||
| TODD BLUE | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| RICHARD CARUCCI | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| PAIDEMOYO CHARASIKA | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| DAVID GARNER | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| RUDY GERNERT | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| ROBERT JONES | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| MAC MACLIN | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| CHAMBERS MOORE | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| SUSAN MOSS | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| PHILIP POINDEXTER | ||||||
| POST CRISIS MANAGEMENT T | X | 0 | 0 | 0 | ||
| BILL TWAY | ||||||
| NOMINATING COMMITTEE CHA | X | 0 | 0 | 0 | ||
| JULIE WALKOFF | ||||||
| TRUSTEE | X | 0 | 0 | 0 | ||
| JAMES ELLIOT | ||||||
| VICE PRESIDENT OF DEVELO | 104000 | 0 | 17885 | 50.00 | X | |
| LARRY COOPER | ||||||
| DIRECTOR OF BUSINESS/FIN | 110800 | 0 | 19514 | 50.00 | X | |
| BRADLEY LYMAN | ||||||
| HEAD OF SCHOOL | 327455 | 0 | 33443 | 50.00 | X | |
| JAMES T GREEN | ||||||
| ATHLETIC DIRECTOR | 122000 | 0 | 65362 | 50.00 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 664255 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 136204 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 55304 | FundraisingEvents |
| All Other Contributions | 1904927 | AllOtherContributions |
| Noncash Contributions | 170297 | NoncashContributions |
| Total Contributions | 1960231 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION AND FEES | 611600 | 14382330 | 14382330 |
| AFTER SCHOOL PROGRAMS | 611600 | 176111 | 176111 |
| SUMMER PROGRAM INCOME | 611600 | 143983 | 143983 |
| EVENTS INCOME | 611600 | 39218 | 39218 |
| BOOKSTORE INCOME | 611600 | 7859 | 7859 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 10870 | TotalRevenueColumn |
| Related Or Exempt Function Income | 10870 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 14760371 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 260453 | TotalRevenueColumn |
| Exclusion | $260,453 | ExclusionAmount |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 18660 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 5262 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 13398 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13398 | TotalRevenueColumn |
| Related Or Exempt Function Income | 13398 | RelatedOrExemptFunctionIncome |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 402706 | Securities |
| Other | 997 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -402706 | Securities |
| Other | -997 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -403703 | TotalRevenueColumn |
| Exclusion | -$403,703 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 103803 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 55304 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 38445 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 65358 | TotalRevenueColumn |
| Exclusion | $65,358 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | VENDING INCOME | Description |
| Business Code | 611710 | BusinessCode |
| Total Revenue Column | 403 | TotalRevenueColumn |
| Related Or Exempt Function Income | 403 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 403 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 16656511 | TotalRevenueColumn |
| Related Or Exempt Function Income | 14774172 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$77,892 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1990863 | Total |
| Program Services | 1990863 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 800458 | Total |
| Program Services | 22220 | ProgramServices |
| Management And General | 566129 | ManagementAndGeneral |
| Fundraising | 212109 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7827314 | Total |
| Program Services | 5898031 | ProgramServices |
| Management And General | 1864464 | ManagementAndGeneral |
| Fundraising | 64819 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 535629 | Total |
| Program Services | 385653 | ProgramServices |
| Management And General | 123195 | ManagementAndGeneral |
| Fundraising | 26781 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 454434 | Total |
| Program Services | 327192 | ProgramServices |
| Management And General | 104520 | ManagementAndGeneral |
| Fundraising | 22722 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 590642 | Total |
| Program Services | 425262 | ProgramServices |
| Management And General | 135848 | ManagementAndGeneral |
| Fundraising | 29532 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16956 | Total |
| Management And General | 16956 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36100 | Total |
| Management And General | 36100 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31557 | Total |
| Management And General | 31557 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 22129 | Total |
| Management And General | 22129 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 265376 | Total |
| Program Services | 228223 | ProgramServices |
| Management And General | 26538 | ManagementAndGeneral |
| Fundraising | 10615 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 107402 | Total |
| Program Services | 48331 | ProgramServices |
| Management And General | 59071 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 83444 | Total |
| Management And General | 83444 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 762651 | Total |
| Management And General | 762651 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral | Program ServicesProgramServices |
|---|---|---|---|
| ADMINISTRATIVE-OTHER | 698477 | 698477 | |
| INSTRUCTIONAL-OTHER | 594831 | 594831 | |
| CAFETERIA-OTHER | 327462 | 327462 | |
| UNCOLLECTIBLE ACCOUNTS | 220835 | 220835 | |
| OPERATIONS-OTHER | 169509 | 169509 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 425546 | Total |
| Program Services | 255750 | ProgramServices |
| Management And General | 94326 | ManagementAndGeneral |
| Fundraising | 75470 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15961615 | Total |
| Program Services | 10503818 | ProgramServices |
| Management And General | 5015749 | ManagementAndGeneral |
| Fundraising | 442048 | Fundraising |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4436867 | BOY |
| EOY | 2995240 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3810564 | BOY |
| EOY | 3819151 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12094 | BOY |
| EOY | 73167 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 238805 | BOY |
| EOY | 246848 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 26567437 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 8888530 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13562975 | BOY |
| EOY | 17678907 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10103314 | BOY |
| EOY | 10926195 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 772629 | BOY |
| EOY | 872205 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 73827 | BOY |
| EOY | 149322 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33011075 | BOY |
| EOY | 36761035 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1381651 | BOY |
| EOY | 2128071 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5152931 | BOY |
| EOY | 4517537 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2930885 | BOY |
| EOY | 4281822 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 283634 | BOY |
| EOY | 256273 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 236152 | BOY |
| EOY | 264487 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9985253 | BOY |
| EOY | 11448190 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8824999 | BOY |
| EOY | 14650607 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4684861 | BOY |
| EOY | 492704 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9515962 | BOY |
| EOY | 10169534 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23025822 | BOY |
| EOY | 25312845 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33011075 | BOY |
| EOY | 36761035 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 10876647 | BeginningOfYearBalance |
| Contributions | 400568 | Contributions |
| Investment Earnings Or Losses | 1011824 | InvestmentEarningsOrLosses |
| Other Expenditures | 465000 | OtherExpenditures |
| Administrative Expenses | 25639 | AdministrativeExpenses |
| End Of Year Balance | 11798400 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 9755886 | BeginningOfYearBalance |
| Contributions | 2888874 | Contributions |
| Investment Earnings Or Losses | -1280323 | InvestmentEarningsOrLosses |
| Other Expenditures | 463000 | OtherExpenditures |
| Administrative Expenses | 24790 | AdministrativeExpenses |
| End Of Year Balance | 10876647 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.29960 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.70040 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 672470 | OtherCostOrOtherBasis |
| Book Value | 672470 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 20164195 | OtherCostOrOtherBasis |
| Depreciation | 8888530 | Depreciation |
| Book Value | 11275665 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 582113 | OtherCostOrOtherBasis |
| Book Value | 582113 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 5148659 | OtherCostOrOtherBasis |
| Book Value | 5148659 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 17678907 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | DEPOSITS HELD FOR OTHERS | Description |
| Amount | $264,487 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 264487 | TotalOfAmounts |
| Total Revenue | 16656511 | TotalRevenue |
| Total Expenses | 15961615 | TotalExpenses |
| Excess Or Deficit For Year | 694896 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 1414530 | NetUnrealizedGLOnInvestments |
| Other | $177,597 | OtherAmount |
| Total Adjustments | 1592127 | TotalAdjustments |
| Excess Or Deficit Per FS | 2287023 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 16270922 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 1414530 | NetUnrealizedGainsInvestments |
| Other Revenues | 44704 | OtherRevenues |
| Revenue Not Rptd F990 | 1459234 | RevenueNotRptdF990 |
| Revenue Subtotal | 14811688 | RevenueSubtotal |
| Investment Expenses Not Included | 31557 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 1813266 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 1844823 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 16656511 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 13983899 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 44704 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 44704 | ExpensesNotRptdF990 |
| Expenses Subtotal | 13939195 | ExpensesSubtotal |
| Other Expenses Not Included | 2022420 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 2022420 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 15961615 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | SCHEDULE D, PAGE 4, PART XI, LINE 8: CHANGE IN VALUE OF SPLIT INTEREST TRUST: 177,597 SCHEDULE D, PAGE 4, PART XII, LINE 2d: SPECIAL EVENT EXPENSES 38,445 RENTAL EXPENSES 5,262 LOSS ON SALE OF ASSET 997 SCHEDULE D, PAGE 4, PART XII, LINE 4d: FINANCIAL AID 1,990,863 CHANGE IN VALUE OF SPLIT INTEREST TRUST -177,597 SCHEDULE D, PAGE 4, PART XIII, LINE 2d: SPECIAL EVENT EXPENSES 38,445 RENTAL EXPENSES 5,262 LOSS ON SALE OF ASSET 997 SCHEDULE D, PAGE 4 PART XIII, LINE 4d: FINANCIAL AID 1,990,863 MISCELLANEOUS EXPENSES 31,557 | Explanation |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Pub Via Broadcast Media Expln | Racially nondiscriminatory policies are publicized through advertisement both in print and broadcast. | PubViaBroadcastMediaExpln |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 0 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | AUCTION | NameOfEvent1 |
| Gross Receipts Event1 | 152382 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 48579 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 103803 | GrossRevenueEvent1 |
| Other Direct Expenses Event1 | 38445 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 152382 | GrossReceiptsTotal |
| Charitable Contributions Total | 48579 | CharitableContributionsTotal |
| Gross Revenue Total Events | 103803 | GrossRevenueTotalEvents |
| Other Direct Expenses Total Events | 38445 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 38445 | DirectExpenseSummaryEvents |
| Net Income Summary | 65358 | NetIncomeSummary |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Gaming Rec Keeper Person | ANNIE KARABA | NameOfGamingRecKeeperPerson |
Address Of Gaming Rec Keeper US AddressOfGamingRecKeeperUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4100 SPRINGDALE ROAD | AddressLine1 |
| City | LOUISVILLE | City |
| State | KY | State |
| ZIP Code | 40241 | ZIPCode |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII (4 entries)
| Type Of GrantTypeOfGrant | Number Of RecipientsNumberOfRecipients | Amount Of Non Cash AssistanceAmountOfNonCashAssistance | Method Of ValuationMethodOfValuation | Description Of Non Cash AssistanceDescriptionOfNonCashAssistance |
|---|---|---|---|---|
| FINANCIAL AID | 63 | 670565 | ACTUAL COST | TUITION ASSISTANCE (EMPLOYEE'S CHILDREN) |
| FINANCIAL AID | 37 | 399732 | ACTUAL COST | TUITION ASSISTANCE (GRADES 9-12) |
| FINANCIAL AID | 37 | 387371 | ACTUAL COST | TUITION ASSISTANCE (GRADES 5-8) |
| FINANCIAL AID | 63 | 533195 | ACTUAL COST | TUITION ASSISTANCE (GRADES K-4) |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | Procedure for Monitoring Grants in the U.S.: | Identifier |
| Return Reference | Part I, Line 2: | ReturnReference |
| Explanation | Schedule I, Part I, Line 2: KCD MAINTAINS BOTH ELECTRONIC AND WRITTEN RECORD OF ALL GRANT RECEIPTS AND AGREEMENTS INCLUDING TERMS AND CONDITIONS OF THE USE OF FUNDS AS WELL AS REPORTING SCHEDULES. THE DIRECTOR OF DEVELOPMENT WORKS WITH THE ADDITIONAL PARTIES THAT ARE CHARGED WITH ADMINISTERING THE FUNDS TO ENSURE THAT THEY ARE BEING SPENT IN ACCORDANCE WITH THE CONDITIONS OF THE GRANT AGREEMENT. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Idemnification Gross Up Payments | X | IdemnificationGrossUpPayments |
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 1 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (4 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAMES ELLIOT | |||||||||||||
| 99000 | 0 | 5000 | 0 | 0 | 0 | 0 | 0 | 17885 | 0 | 121885 | 0 | 0 | 0 |
| LARRY COOPER | |||||||||||||
| 109000 | 0 | 1800 | 0 | 0 | 0 | 0 | 0 | 19514 | 0 | 130314 | 0 | 0 | 0 |
| BRADLEY LYMAN | |||||||||||||
| 242000 | 0 | 11500 | 0 | 73955 | 0 | 0 | 0 | 33443 | 0 | 360898 | 0 | 0 | 0 |
| JAMES T GREEN | |||||||||||||
| 122000 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 65362 | 0 | 187362 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (3 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| Part I, Line 1a | TRAVEL EXPENSES FOR THE SPOUSE OF THE HEAD OF SCHOOL IS REIMBURSED FOR ONE TRIP REQUIRED BY THE HEAD OF SCHOOL PER SCHOOL YEAR. THE HEAD OF SCHOOL LIVES IN A HOME OWNED BY THE SCHOOL. THE HEAD PAYS RENT TO KENTUCKY COUNTRY DAY SCHOOL AND HIS WAGES ARE INCREASED BY AN AMOUNT COMENSURATE WITH THE RENT AND ITS TAXABLE EFFECT ON THE HEAD'S INCOME. THE UTILITIES AND MAINTENANCE EXPENSES ASSOCIATED WITH THE AFOREMENTIONED HOUSE ARE PAID BY KENTUCKY COUNTRY DAY SCHOOL. CERTAIN SOCIAL CLUB DUES THROUGH WHICH THE HEAD OF SCHOOL CAN SOLICIT DONATIONS TO THE SCHOOL ARE PAID FOR BY KENTUCKY COUNTRY DAY. | |
| Part I, Line 7 | THE HEAD OF SCHOOL'S BONUS IS BASED ON PREDETERMINED SCHOOL OBJECTIVES ESTABLISHED AND APPROVED ANNUALLY BY THE BOARD OF TRUSTEES. | |
| Part III | SCHEDULE J, PART II, COLUMN D: THE NONTAXABLE BENEFITS ARE PRIMARILY TUITION REMISSION FOR THE OFFICERS' CHILDREN ATTENDING KCD, 403b MATCH AND HEALTH INSURANCE PREMIUMS PAID BY THE SCHOOL. | Supplemental Information |
Schedule K IRS990ScheduleK
Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)
| Issuer EINIssuerEIN | Date IssuedDateIssued | Issue PriceIssuePrice | Description Of PurposeDescriptionOfPurpose | DefeasedDefeased | On Behalf Of IssuerOnBehalfOfIssuer |
|---|---|---|---|---|---|
| CITY OF BROWNSBORO FARM KENTUCKY | |||||
| 610845788 | 2009-11-01 | 2900157 | EDUCATIONAL FACILITIES REVENUE BONDS | 0 | 0 |
| CITY OF BROWNSBORO FARM KENTUCKY | |||||
| 610845788 | 2009-11-01 | 4945780 | EDUCATIONAL FACILITIES REVENUE BONDS | 0 | 0 |
Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)
| Total ProceedsTotalProceeds | Amount DefeasedAmountDefeased | Amount UnspentAmountUnspent | Current RefundingCurrentRefunding | Advance RefundingAdvanceRefunding | Final Allocation MadeFinalAllocationMade | Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind | Issuance Costs From ProceedsIssuanceCostsFromProceeds | Capital ExpendituresCapitalExpenditures |
|---|---|---|---|---|---|---|---|---|
| 2824757 | 2824757 | 75400 | 1 | 0 | 1 | 1 | ||
| 1544102 | 3401678 | 0 | 0 | 0 | 1 | 54220 | 1489882 |
Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)
| Owning Bond Financed PropertyOwningBondFinancedProperty | Any Lease ArrangementsAnyLeaseArrangements | Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty | Any Research AgreementsAnyResearchAgreements | Bond Counsel Routinely EngagedBondCounselRoutinelyEngaged | Post Issuance Compliance ProcdrsPostIssuanceComplianceProcdrs |
|---|---|---|---|---|---|
| 0 | 0 | 0 | 0 | 0 | 1 |
| 0 | 0 | 0 | 0 | 0 | 1 |
Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)
| Form8038 T FiledForm8038TFiled | Variable Rate IssueVariableRateIssue | Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds | Term Of HedgeTermOfHedge | Gross Proceeds Invested In GICGrossProceedsInvestedInGIC | Gross Proceeds InvestedGrossProceedsInvested | Exception To RebateExceptionToRebate |
|---|---|---|---|---|---|---|
| Stock Yards Bank | ||||||
| 0 | 1 | 1 | 10.000000000000 | 0 | 0 | 0 |
| Stock Yards Bank | ||||||
| 0 | 1 | 1 | 10.000000000000 | 0 | 0 | 0 |
Schedule L IRS990ScheduleL
Form990 Schedule L Part III Form990ScheduleLPartIII (8 entries)
| Name Of Interested PersonNameOfInterestedPerson | Relationship With OrganizationRelationshipWithOrganization | Type Of AssistanceTypeOfAssistance |
|---|---|---|
| Emily Lyman | Child of Bradley Lyman, Officer | Tuition Assistance Amount $ 8095. |
| Haley Lyman | Child of Bradley Lyman, Officer | Tuition Assistance Amount $ 8040. |
| Daniel Cooper | Child of Larry Cooper, Officer | Tuition Assistance Amount $ 8095. |
| Mary Kate Green | Child of James Green, Key Employee | Tuition Assistance Amount $ 11975. |
| Cardin Green | Child of James Green, Key Employee | Tuition Assistance Amount $ 12530. |
| Madelyn Green | Child of James Green, Key Employee | Tuition Assistance Amount $ 12530. |
| Caroline Green | Child of James Green, Key Employee | Tuition Assistance Amount $ 12630. |
| Riley Elliott | Child of James Elliott, Officer | Tuition Assistance Amount $ 6035. |
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| PARCO CONSTRUCTORS GROUP LLC | |||
| FAMILY MEMBER OF KCD TRUSTEE IS AN OFFICER AND CONTROLLING SHAREHOLDER | 2915684 | ARCHIE PARSLEY, A KCD BOARD MEMBER, IS THE FATHER OF BRIAN PARSLEY. BRIAN PARSLEY IS AN OFFICER AND CONTROLLING SHAREHOLDER OF PARCO CONSTRUCTORS GROUP, LLC WHICH WAS CONTRACTED BY KCD TO PERFORM WORK RELATED TO THE CAMPUS EXPANSION. PARCO WAS AWARDED THE CONTRACT AFTER A BIDDING PROCESS MANAGED BY A KCD BOARD TASK FORCE (IN WHICH MR. ARCHIE PARSLEY DID NOT PLAY A ROLE), BASED ON IT BEING THE LOWEST BIDDER AND HAVING A SUCCESSFUL RECORD ON SIMILAR PROJECTS. THE FULL KCD BOARD OF TRUSTEES (WITHOUT MR. ARCHIE PARSLEY'S PARTICIPATION) APPROVED THE AWARD OF THE CONTRACT TO PARCO AND ALL SUBSEQUENT CHANGE ORDERS RECOMMENDED BY THE BOARD'S CHAIRMAN. | 0 |
| JANE LYMAN | |||
| KCD TEACHER | 61822 | JANE LYMAN, A TEACHER AT AND EMPLOYEE OF KCD, IS THE WIFE OF BRAD LYMAN, THE HEAD OF THE SCHOOL. THE AMOUNT OF TRANSACTION LISTED IS THAT OF THE WAGES PAID TO JANE LYMAN FOR HER TEACHING | 0 |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 8 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 114993 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | SALES PRICE | MethodOfDeterminingRevenues |
Other Non Cash Contributions Table OtherNonCashContributionsTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Description | ITEMS TO BE AUCTIONED AT FUNDRAISER | Description |
| Noncash Contribs Rptd F990 | 55304 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Form 990, Part VI, Section A, line 7a | THE BOARD OF DIRECTORS NOMINATES NEW BOARD MEMBERS. |
| Form 990, Part VI, Section B, line 11 | THE 990 IS REVIEWED BY THE DIRECTOR OF BUSINESS AND FINANCE WHO PRESENTS HIS FINDINGS TO THE FINANCE/AUDIT COMMITTEE, AND THEN THE FULL BOARD OF DIRECTORS FOR APPROVAL BY BOTH BODIES. |
| Form 990, Part VI, Section B, line 12c | KCD CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. A COPY OF THE CONFLICT OF INTEREST POLICY THAT IS REQUIRED TO BE COMPLETED AND SIGNED BY TRUSTEES, CERTAIN OFFICERS AND KEY EMPLOYEES IS SHOWN BELOW. KENTUCKY COUNTRY DAY SCHOOL CONFLICT OF INTEREST, CONFIDENTIALITY AND NON-DISCLOSURE POLICY SECTION 1. PURPOSE: There exists between Kentucky Country Day and its Board of Trustees, employees and volunteers a fiduciary duty, which carries with it broad and unbending loyalty and fidelity. The Board of Trustees, employees and volunteers have the responsibility of administering the affairs of Kentucky Country Day School honestly and prudently, and of exercising their best care, skill, and judgment for the sole benefit of Kentucky Country Day School. Those persons shall exercise the utmost good faith in all transactions involved in their duties, and they shall not use their positions with Kentucky Country Day School or knowledge gained there from for their personal benefit. The interests of the organization must be the first priority in all decisions and actions. SECTION 2. PERSONS CONCERNED: This statement is directed to the Board of Trustees, employees and volunteers, who can influence the actions of Kentucky Country Day School. For example, this would include all who make purchasing decisions, all persons who might be described as "management personnel," and anyone who has proprietary information concerning Kentucky Country Day School. SECTION 3. AREAS IN WHICH CONFLICT MAY ARISE: Conflicts of interest may arise in the relations of Board of Trustees, employees and volunteers with any of the following third parties: 1. Persons and firms supplying goods and services to Kentucky Country Day School; 2. Persons and firms from whom Kentucky Country Day School leases property and equipment; 3. Persons and firms with whom Kentucky Country Day School is dealing or planning to deal with in connection with the gift, purchase or sale of real estate, securities, or other property; 4. Competing or affinity organizations; 5. Donors and others supporting Kentucky Country Day School; 6. Agencies and organizations, which affect the operations of Kentucky Country Day School; 7. Family members, friends, and other employees; SECTION 4. NATURE OF CONFLICTING INTEREST: A conflicting interest may be defined as an interest, direct or indirect, with any persons or firms mentioned in Section 3. Such an interest might arise through: 1. Owning, stock or holding debt or other proprietary interests in any third party dealing with Kentucky Country Day School; 2. Holding office, serving on the Board, participating in management, or being otherwise employed (or formerly employed) with any third party dealing with Kentucky Country Day School; 3. Receiving remuneration for services with respect to individual transactions involving Kentucky Country Day School; 4. Using Kentucky Country Day Schools, time, personnel, equipment, supplies, or good will for other than Kentucky Country Day School-approved activities, programs, and purposes; 5. Receiving personal gifts or loans from third parties dealing with, or competing with Kentucky Country Day School. Receipt of any gift is disapproved except gifts of a value less than $50, which could not be refused without discourtesy. No personal gift of money should ever be accepted. SECTION 5. INTERPRETATION OF THIS STATEMENT OF POLICY: The areas of conflicting interest listed in Section 3, and the relations in those areas which may give rise to conflict, as listed in Section 4, are not exhaustive. Conflicts might arise in other areas or through other relations. It is assumed that the Board of Trustees, employees and volunteers will recognize such areas and relation by analogy. The fact that one of the interests described in Section 4 exists does not necessarily mean that a conflict exists, or that the conflict, if it exists, is material enough to be of practical importance, or if material, that upon full disclosure of all relevant facts and circumstances it is necessarily adverse to the interests of Kentucky Country Day School. However, it is the policy of the board that the existence of any of the interests described in Section 4 shall be disclosed before any transaction is consummated. It shall be the continuing responsibility of the Board of Trustees, employees and volunteers to scrutinize their transactions and outside business interests and relationships for potential conflicts and to immediately make such disclosures. SECTION 6. DISCLOSURE POLICY AND PROCEDURE: Staff shall disclose any possible conflicts of interest to the Headmaster; the Board of Trustees shall disclose any possible conflicts of interests to the chair of the Board of Trustees (or if he or she is the one with the conflict then to the Board vice chair); the Headmaster, staff, and the Board of Trustees shall be alert to any possible conflicts of interests on the part of volunteers, and shall report them to the Headmaster and/or the chair of the Board of Trustees. Transactions with parties with whom a conflicting interest exists may be undertaken only if all of the following are observed: 1. The conflicting interest is fully disclosed; 2. The person with the conflict of interest is excluded from the discussion and approval of such transaction; 3. A competitive bid or comparable valuation exists; and 4. The executive committee of the Board of Trustees (for Board of Trustees) or the Headmaster in consultation with the executive committee of the Board of Trustees (for employees and volunteers) has determined that the transaction is in the best interest of the organization and that the contemplated transaction may be authorized as just, fair, and reasonable to Kentucky Country Day School. The decision of the executive committee and the Headmaster in consultation with the executive committee on these matters will rest in their sole discretion, and their concern must be the welfare of Kentucky Country Day School and the advancement of its mission and vision. SECTION 7. CONFIDENTIALITY AND NON-DISCLOSURE: Confidential information is considered to be any information that is available to an employee only because of his/her status as a member of the Board, employee or volunteer and is not a matter of public knowledge. The protection of confidential information is vital to the interests and the success of Kentucky Country Day School. Such information shall not be shared with other employees who do not have a need-to-know status or other persons within or outside of the KCD community. Such information includes, but is not limited to employee salaries or other personal information, business and/or financial information of Kentucky Country Day School, information pertaining to donors and potential donors, and Board, Faculty and Administrative planning materials. Because of its seriousness, disclosure of confidential information will be subject to disciplinary action, up to and including termination of employment or membership on the Board. TO BE COMPLETED BY TRUSTEES AND EMPLOYEES I, ____________________________________, affirm that: 1. I have read and understand the Kentucky Country Day School Conflict of Interest Policy. 2. At the present time, I am not aware of any conflict of interest involving my position. 3. If at any time I discover that I am in a position of conflict of interest, I shall report the conflict in the manner outlined in the policy. 4. In any situation involving a conflict of interest, I shall abstain from participating in the discussion and vote on the decision in order to avoid even the appearance of conflict of interest or special interest. 5. I understand that I may obtain confidential information as a result of my relationship to the school. I agree not to disclose such confidential information. ______________________________ __________________________ Signature Date |
| Form 990, Part VI, Section B, line 15 | A SPECIAL COMPENSATION COMMITTEE, CONSISTING OF CURRENT BOARD MEMBERS, REVIEWS COMPARABLE DATA AND INDEPENDENT FINDINGS BEFORE ESTABLISHING THE COMPENSATION OF THE HEAD OF SCHOOL. KENTUCKY COUNTRY DAY SCHOOL HEAD OF SCHOOL EVALUATION AND COMPENSATION POLICIES AND PROCESS I. STATEMENT OF PHILOSOPHY A. Compensation. It is the objective of Kentucky Country Day School to attract individuals who have demonstrated uncommon levels of achievement in private education to serve in administrative and faculty roles for the School. In order to attract and retain accomplished professionals of outstanding stature, the School has established benchmarks for the base salary of the Head to be in the range of the 50th to the 75th percentile for all NAIS member schools in the Midwest region with comparable enrollment. Competitive benefits and perquisites will be provided as agreed in an employment agreement or other document(s) approved by the Board. It is the belief of the School that such a range is consistent with its desire to attract and retain individuals that are well above average in capability and levels of accomplishment. B. Evaluation. Kentucky Country Day School believes that it is both appropriate and necessary to conduct a rigorous, comprehensive, fact-based review of the Heads performance on an annual basis, taking into account the perspective and assessment of a wide range of constituencies. II. EXPECTATIONS FOR THE HEAD OF SCHOOL A. General. Kentucky Country Day School expects the Head to embrace its philosophy of education as embodied by the Schools mission statement; manage the administrative parts of the School well to insure faculty, students and the learning process are appropriately supported; and focus on the achievement of the Schools goals as more fully outlined in its strategic plan. B. Specific. Kentucky Country Day School expects the Head to (i) have a clear and compelling vision for the future, (ii) pursue educational leadership, (iii) exhibit maturity in the management of personnel, (iv) manage public and/or community relations effectively, (v) provide prudent financial management, (vi) counsel faculty and students when necessary, and (vii) take a strong leadership role in support of the Schools various fund raising activities, among others. III. OBJECTIVE SETTING A. Origination. The Head will draft and submit a list of not less than five proposed objectives for the coming year to the Executive Committee in August of each year along with an assigned weighting for each. B. Approval. The Executive Committee will review and modify, if appropriate, the annual objectives for the Head, after which it will submit the objectives to the Board of Trustees for its review and approval in September of each year. IV. COMPENSATION AND BENEFIT STRUCTURE A. Base Salary. The base salary will reflect the Schools commitment to excellence and philosophy regarding the recruitment and retention of individuals who have demonstrated the unique capabilities required to govern the School effectively. As a result, the base salary will be benchmarked and adjusted by calculating the average of two indices: (a) the median compensation for Heads as reported by all NAIS member schools in the Midwest region with comparable enrollment and (b) the median compensation for Heads as reported by JRPO (cost of living indexed, housing or housing stipend provided), to insure that the base salary remains in the range between the 50th and 75th percentile for NAIS member schools in the Midwest region with comparable enrollment. B. Annual Incentive Bonus. The School will provide the Head with the opportunity to earn an annual incentive bonus of up to an additional ten percent (10%) of base salary based upon the successful achievement of key objectives, one of which must be the annual financial plan. Each objective, other than the financial plan, will be assigned a percentage value at the beginning of each school year that when aggregated with all objective, is equal to one hundred percent of the bonus potential for the year. The Heads performance to objectives will, in conjunction with the results of the annual review process, determine the amount of incentive bonus to be earned by the Head. In the event the key metrics of the annual financial plan are not achieved in any given year, the incentive bonus will not be deemed to have been earned for that year. C. Benefits. The School will offer the Head a comprehensive plan of benefits that is consistent with the Schools compensation philosophy. More specifically, the School will offer the Head the following benefits, among others: (i) an automobile allowance, (ii) four weeks of vacation per year, (iii) tuition remission of up to 50% for each child enrolled in the School, (iv) a contribution to the TIAA retirement plan equal to 7.5% of the base salary, subject to the allowable limit for highly compensated employees, (v) use of the Schools home, (vi) a supplemental policy of life insurance, (vii) the Schools standard policy of medical coverage, (viii) long-term disability insurance, (ix) reimbursement for professional development expenses and (x) membership in professional organizations. IV. REVIEW PROCESS A. Frequency. The performance of the Head of School will be reviewed on an annual basis in August of each year. B. Criteria. The Head will be reviewed in terms of his or her leadership and the performance of the institution. The evaluation criteria will be directly linked to the objectives outlined in the Schools strategic plan, its mission statement and a series of specific goals that will be established in September of each year by the Board of Trustees for the then-current school year. C. Participants. The entire Board of Trustees will participate in the annual evaluation of the Head, along with various members of the School administration and faculty. The process will be conducted online (using NAIS/Board Source Online Assessment Tool or an equivalent Web-based instrument) with the resulting data stored in a secure database. D. Responsibility. The Executive Committee will be responsible for the administration of the formal evaluation of the Head, which will be conducted jointly by the Chair and the Vice Chair (or Treasurer, if No Vice Chair). E. Content. The Executive Committee will provide the Head with a summary of the feedback generated from the participants survey, an assessment of the Heads performance relative to each of the specific evaluation criteria, and comments regarding any issues or areas of development that may be appropriate for purposes of improving the effectiveness of the Head. F. Results of the Review. The results of the annual evaluation, including a summary of any issues discussed during the meeting with the Head, will be documented in writing by the Executive Committee, signed by the Chair and Vice Chair (or Treasurer, if no Vice Chair), and provided to the Head for any final comment and signature. Once signed, copies will be retained by both the Executive Committee and the Head. G. Approval of the Board of Trustees. The Chair and the Vice Chair (or Treasurer, if no Chair) will be responsible for summarizing and reporting the results of the annual review process to the Board of Trustees during an executive session of the Board. The review will include the feedback from the participants surveys, performance to the evaluation criteria and any issues that were discussed during the meeting wit the Head. The Chair will provide the Board with a comparative review of the Heads compensation package, using appropriate independent survey data along with the Executive Committees recommendation regarding any adjustment to the package for the coming year. The Board of Trustees will hold a vote to approve the compensation package of the Head as recommended by the Executive Committee. Any available information used for purposes of evaluating the Head will be made available upon review by a Trustee upon request, but in no event will any material be distributed to such Trustee or Trustees. H. Record Keeping. The Secretary of the Board of Trustees will be responsible for retaining and maintaining all records with regard to the evaluation of the Head. |
| Form 990, Part VI, Section C, line 19 | KENTUCKY COUNTRY DAY SCHOOL DOES NOT MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS OPEN TO PUBLIC INSPECTION AS PART OF FORM 990, SCHEDULE O. |
| OVERSIGHT OF THE AUDIT BY THE BOARD'S AUDIT COMMITTEE HAS NOT CHANGED FROM THE PRIOR YEAR. THIS COMMITTEE RECOMMENDS THE APPOINTMENT OF THE OUTSIDE AUDITORS TO THE ENTIRE BOARD OF TRUSTEES FOR APPROVAL. THIS COMMITTEE MEETS WITH THE OUTSIDE AUDITORS PRIOR TO THE BEGINNING OF THE AUDIT TO DISCUSS SCOPE AND OBJECTIVES OF THE AUDIT. THIS COMMITTEE IS ALSO AVAILABLE DIRECTLY TO THE OUTSIDE AUDITORS AS THE AUDIT PROGRESSES. UPON COMPLETION OF THE AUDIT, THE COMMITTEE MEETS AGAIN WITH THE OUTSIDE AUDITORS TO REVIEW RESULTS. FOR A PORTION OF ALL MEETINGS DURING THE PROCESS THE COMMITTEE MEETS WITH THE OUTSIDE AUDITORS WITHOUT THE PRESENCE OF MANAGEMENT OF THE SCHOOL. THE AUDIT REPORT IS THEN PRESENTED BY THE FINANCE AND AUDIT COMMITTEE CHAIR TO THE ENTIRE BOARD. |
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